West Company acquired 60 percent of Solar Company for $318,000 when Solars book value was $418,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $212,000. Also at the acquisition date, Solar had a trademark (with a 10-year life) that was undervalued in the financial records by $72,000. Also, patented technology (with a 5-year life) was undervalued by $52,000. Two years later, the following figures are reported by these two companies (stockholders equity accounts have been omitted):

	West Company Book Value				Solar Company Book Value				Solar Company Fair Value
Current assets	$	632,000			$	312,000			$	332,000
Trademarks		272,000				212,000				292,000
Patented technology		422,000				162,000				162,000
Liabilities		(402,000	)			(132,000	)			(132,000	)
Revenues		(912,000	)			(412,000	)
Expenses		488,000				312,000
Investment income		Not given

1) What is the consolidated net income before allocation to the controlling and noncontrolling interests?

2) Assuming Solar Company has declared no dividends, what are the noncontrolling interests share of the subsidiarys income and the ending balance of the noncontrolling interest in the subsidiary?

3) What is the consolidated trademarks balance?